Supreme Court · 2006 INSC 571 · Decided 31 August 2006
Commissioner of Customs, Mumbai v. MIS. Toyo Engineering India Limited
- Court
- Supreme Court of India
- Citation
- 2006 INSC 571 · [2006] SUPP. 5 S.C.R. 657
- Case number
- CIVIL APPEAL No. 2532/2001
- Decided
- 31 August 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Customs Tariff Act, 1975; Tariff Heading 98.01/Project Import Scheme/ Notification No.72185-Cus. dated March 17, 1985: A B Classification-Import of auxiliary equipments for setting up of an C Industrial Plant-Tariff Heading 98. 0 I-Application for grant of benefit under the Project Import Tribunal-On appeal, Held: Heading 98.01 specifically mention and includes auxiliary equipments-Since fertilizer plant is an industrial plant specified under the Heading 98.01, all the D auxiliary equipments required for initial setting up of the plant could be imported under the Project Import
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